Budget & Taxes

in committee · West Virginia · House of Delegates Jan 22, 2026

HB 4734: Sales Tax Exemption for Certain Hygiene and Infant Products

HB 4734 exempts specific infant and hygiene products from West Virginia's sales tax. It directly affects consumers who purchase these items, including parents buying diapers, baby bottles, and formula, as well as individuals needing feminine hygiene products. The bill defines "diapers" as disposable absorbent products for infants or incontinent individuals, "feminine hygiene products" as tampons, pads, and menstrual cups for biological women, and "infant products" as bottles, nipples, formula, and car seats. These items will no longer be subject to the state's sales tax when purchased. The policy change removes an existing tax burden on these essential daily-use products.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential hygiene/infant products from sales tax, providing direct tax relief to lower-income consumers purchasing diapers, feminine products, and infant supplies.95% confidence

Sub-Topics Sales Tax Tax Incentives

Track

in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4145: Creating a school choice office.

HB 4145 would create a school choice office within the Governor's Office, funded by legislative appropriation, to assist students and parents navigating school options in West Virginia. The office would coordinate with the Department of Education to provide information about public schools, private/parochial schools, virtual learning, homeschooling, learning pods, and micropods. It would specifically use the existing statewide homeschool online portal as a primary tool to share these options with families. The bill focuses on administrative coordination rather than altering funding or enrollment rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly requires legislative appropriation to fund a new school choice office, directly allocating state budget resources for education services.90% confidence ✓ EducationSupports EducationCreates school choice office to coordinate educational options, directly expanding access to K-12 school information and resources per bill's purpose.90% confidence

Sub-Topics Appropriations School Choice

Track

in committee · West Virginia · Senate Jan 19, 2026

SB 496: Relating to modifications reducing federal adjusted gross income related to retirement

West Virginia's SB 496 adds a new tax provision allowing residents to exclude certain retirement income from their state taxable income. Specifically, it exempts payments from federal programs (like Social Security or Railroad Retirement), state retirement systems (including West Virginia Public Employees’ Retirement System), and other state/local pensions from the calculation of taxable income. This applies to retirees and, upon the retiree’s death, to their spouse or designated beneficiary. The change takes effect for tax years beginning on or before January 1, 2027, and does not alter federal tax rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts retirement income from state tax, providing tax relief to retirees and reducing taxable burden per bill's explicit tax exclusion provision.95% confidence

Sub-Topics Pensions

Track

in committee · West Virginia · Senate Jan 21, 2026

SB 564: Modifying requirements for volunteer firefighters to qualify for volunteer firefighter tax credit

SB 564 modifies West Virginia's volunteer firefighter tax credit requirements to make qualification easier for eligible volunteers. It changes the participation requirement from a fixed 30 hours per year to "at least 10 percent of department activities," directly affecting volunteer firefighters seeking this credit. The bill also specifies that fire department chiefs must certify each volunteer's rank, years of service, emergency responses, and training attendance. These changes aim to increase the number of volunteers who qualify for the tax credit, as noted in the bill's purpose statement. The policy change simplifies documentation while maintaining the credit's eligibility criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax credit requirements to increase accessibility, providing tax relief for volunteer firefighters through simplified qualification criteria.90% confidence

Sub-Topics Tax Credits

Track

in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4016: Historic Rehab Building Credit Act

HB 4016 creates a 25% state tax credit for property owners who make significant renovations to certified historic buildings in West Virginia. The credit applies to both residential and non-residential structures listed on the National Register of Historic Places or designated as contributing properties in a historic district, following federal standards for historic preservation. To qualify, renovations must meet "material rehabilitation" standards (costing at least 20% of the property’s assessed value) and be certified by the West Virginia Department of Tourism and the National Park Service. This bill replaces older, fragmented provisions with a centralized system to streamline claiming the credit and administering the program.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a 25% state tax credit, providing direct tax relief for property owners through a targeted tax policy change to incentivize historic preservation, aligning with tax relief indicators.90% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives

Track

introduced · West Virginia · Senate Jan 14, 2026

SB 82: Establishing tax on production of electricity from wind and solar sources

SB 82 imposes a $3 tax per megawatt-hour on electricity produced from wind and solar sources for sale or trade in West Virginia, starting January 1, 2027. It applies to commercial producers at the point of interconnection with transmission lines, with exemptions for government facilities, personal consumption under 500 kWh daily, and new installations for the first three years of operation. Producers must report annual output by February 1 and pay taxes by the same date, facing penalties of up to 25% for late payment plus 12-18% annual interest. Revenue collected will be distributed to West Virginia counties based on the number of compliant volunteer fire departments, with counties then allocating funds directly to those departments.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on renewable energy producers, directly advancing taxation policy per bill's explicit tax creation.95% confidence ✗ EnergyOpposes EnergyTax on wind/solar production increases costs for renewables, discouraging development versus fossil fuels. Explicitly targets renewable energy sources with financial burden.92% confidence ✗ EnvironmentOpposes EnvironmentTaxing wind/solar electricity production directly increases costs for clean energy producers, hindering renewable adoption and contradicting environmental protection goals.95% confidence

Sub-Topics Solar Transmission

Track

in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4427: Relating to “unencumbered” special revenue accounts to be surrendered to general revenue under certain circumstances

HB 4427 amends West Virginia law to require state agencies to transfer 25% of funds from "unencumbered" special revenue accounts - those with no activity (receiving or disbursing) for a period - to the General Revenue Fund. It directly affects state agencies managing special accounts (e.g., for education, infrastructure, or specific programs) that hold dormant funds. The key provision mandates this transfer after accounts remain inactive, ensuring unused funds support broader state spending rather than sitting idle. This policy change focuses on reallocating unspent resources without specifying new program requirements or impacts on beneficiaries.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers dormant special funds to general revenue, promoting fiscal responsibility by utilizing idle budget resources without new taxes or spending cuts.90% confidence

Sub-Topics Revenue State Budget

Track

in committee · West Virginia · House of Delegates Jan 22, 2026

HB 4717: Supplemental Appropriation for Rural Health Transformation Program

HB 4717 adds $199.48 million in federal funds to West Virginia's Rural Health Transformation Program for fiscal year 2026. This supplemental appropriation directly affects the Department of Health's Central Office (fund 8802, org 0506) by providing additional funding for the program. The bill supplements existing appropriations using unspent federal moneys remaining for the 2026 fiscal year, specifically to support rural health initiatives as outlined in the program's purpose.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $199.48M federal funds to rural health program, increasing public service funding using unspent federal moneys.95% confidence ✓ HealthcareSupports HealthcareAdds $199.48M federal funds to rural health program, directly increasing healthcare funding for rural initiatives as specified in bill's purpose.95% confidence

Sub-Topics Appropriations

Track

in committee · West Virginia · House of Delegates Jan 15, 2026

HJR 17: Removing real property taxes

This House Joint Resolution (HJR 17) proposes a constitutional amendment to permit West Virginia's legislature to create laws exempting owner-occupied residential real property from ad valorem taxation. It would allow the legislature to establish exemptions for the value of residential property (including mobile homes) used exclusively as a primary residence by the owner, who must be a state citizen. The amendment includes key limits: only one exemption per household (owner and spouse combined), and future exemption laws must follow specific requirements set by the legislature. This is a procedural constitutional change requiring voter approval in 2028, not an immediate tax removal.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts primary residences from real property taxes, providing direct tax relief for homeowners, aligning with tax relief indicators for middle/lower income.95% confidence

Sub-Topics Property Tax

Track

in committee · West Virginia · House of Delegates Jan 21, 2026

HB 4634: Support for neglected Schools

HB 4634 establishes the "Support for Neglected Schools Act" by amending West Virginia law to clarify how the School Building Authority allocates state and federal funds for school facility improvements. It directs the authority to allocate up to 10% of available funds for statewide educational projects or programs under the state board's jurisdiction, with specific requirements like 10-year facility plans for state board projects. Additionally, it sets aside 2% for emergency funding and reserves 5% specifically for multi-use vocational-technical education facilities, including equipment updates. This bill directly affects school districts, vocational centers, and the School Building Authority by modifying existing funding distribution procedures for school construction and major improvements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates 10% of funds for school projects and 2% for emergencies, directing existing budget toward essential K-12 infrastructure needs without tax changes.95% confidence ✓ EducationSupports EducationDirects allocation of state/federal funds for school facility improvements, reserves 10% for statewide projects and 2% for emergencies, strengthening K-12 infrastructure funding.95% confidence

Sub-Topics School Funding

Track